EIM71340 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association
Lodging or overnight subsistence allowance
| Period | Allowance per night |
|---|---|
| 1 January 2024 onwards | £47.80 |
| 28 February 2023 to 31 December 2023 | £45.70 |
| 1 January 2022 to 27 February 2023 | £42.71 |
| 1 January 2019 to 31 December 2021 | £40.68 |
| 6 January 2013 to 31 December 2018 | £39.80 |
Travel allowance
Rates payable from 4 January 2011
| Distance | Total travel allowance | Taxable element |
|---|---|---|
| 0 to 5 miles | Nil | Nil |
| 5.01 to 10 miles | £3.51 | £Nil (nil) |
| 10.01 to 15 miles | £6.74 | £1.28 |
| 15.01 to 20 miles | £9.84 | £2.47 |
| 20.01 to 25 miles | £14.23 | £3.65 |
| 25.01 to 30 miles | £21.03 | £4.80 |
| 30.01 to 35 miles | £25.72 | £6.05 |